If a Seller ships Inventory to a Retailer on December 29th, FOB Destination, but the Inventory does not reach the Retailer until Jan 3 rd, and assuming the year end is Dec 31 st for both entities, then which of the folloiwng is true? Both the Seller and Retaller should not include the Inventory in their inventory count It cannot be determied which entity owns the Inventory at year end Seller should include the Inventory in their year end inventory count but the Retailer should not Retailer should include the inventory in their year end Inventory count but the Seller should not